Purpose This study aims to explore whether investors' inattention is associated with firms'
environmental, social and governance (ESG) decoupling, which is defined as the …

Purpose The study has two objectives:(1) expand our knowledge of the relationship
between unethical behaviour and both trust and satisfaction and (2) demonstrate that …

Hybrid organisations are organisational forms that use different resources, governance
models and institutional logics derived from public, private, for-profit and nonprofit. Hybridity …

Over recent decades, errors and misbehaviors (E&M) within the banking and finance (B&F)
sector have garnered attention from both scholars and practitioners. However, existing …

Purpose This study aims to verify empirically that when a group of isomorphic organisations
is subjected to institutional pressure that conflicts with their technical efficiency or interests …

Purpose In his 2022 paper, in the Journal of Public Budgeting, Accounting and Financial
Management, Sven Modell reviews and reflects on the public sector's institutional research …

Extant studies of corporate hypocrisy have largely overlooked its implications for employees
until recently. Drawing upon social information processing theory, we theorize the impact of …

This guest editorial addresses the enduring issues of accounting fraud and scandal,
highlighting the roles of auditors and the media in shaping public perception and …

This paper examines a reform of the French healthcare system that aimed to empower
patients and improve their access to care but led to various adverse consequences for …

Research suggesting that digitization entails a rupture in MCSs towards rhizomic forms
remains focused on MCSs' formal aspects, and is speculative about related managerial …